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Alberta 2014 and 2015 Personal Marginal
Income Tax Rates

The Alberta government introduced new tax
brackets and rates effective October 1, 2015. Bill 2, the
legislation enacting the new tax brackets and rates, received Royal Assent on
June 29, 2015. The 2015 rates in the table below are prorated for 2015,
and will be rates reflected on the 2015 income tax forms.

The Alberta personal amount was increased for 2015 by an indexation factor of
1.024. The Federal tax brackets and personal amount were increased for 2015
by an indexation factor of 1.017.

Alberta (AB)
Personal Income Tax Brackets and Tax Rates for 2015 and 2014

2015
Taxable Income

2015
Tax Rates

2014
Taxable Income

2014
Tax Rates

first $125,000

10.00%

All 2014 Taxable Income

10.00%

over $125,000 up to
$150,000

10.50%

over $150,000 up to
$200,000

10.75%

over $200,000 up to
$300,000

11.00%

over $300,000

11.25%

The 2016 full year rates for the
above tax brackets will be 10%, 12%, 13%, 14% and 15%.

Marginal tax rate for dividends is a % of actual
dividends received (not grossed-up amount).
Marginal tax rate for capital gains is a % of total capital gains
(not taxable capital gains).
Gross-up rate for eligible dividends is 38%, and for non-eligible dividends is 18%.
For more information see Alberta dividend tax
credits.

Alberta Basic Personal
Amount

2015

Tax
Rate

2014

Tax
Rate

$18,214

10%

$17,787

10%

Federal Basic Personal
Amount

2015

Tax
Rate

2014

Tax
Rate

$11,327

15%

$11,138

15%

Revised: September 20, 2017

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